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TREAS/IRS | RIN: 1545-BH83 | Publication ID: Fall 2013 |
Title: Allocation and Reporting of Mortgage Insurance Premiums | |
Abstract: These proposed regulations with cross-reference to temporary regulations provide guidance concerning how to allocate prepaid mortgage insurance premiums to determine the proper deduction in a particular taxable year for an individual taxpayer. These proposed regulations also provide guidance to report entities receiving prepaid mortgage insurance premiums in issuing the Form 1098. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.163-11 | |
Legal Authority: 26 USC 163(h) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-107271-08 Drafting attorney: Charles H. Kim (202) 622-5020 Reviewing attorney: Christopher F. Kane (202) 622-4950 Treasury attorney: Alexa Caybon (202) 622-6865 CC:ITA | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BD82, Related to 1545-BH84 | |
Agency Contact: Charles H. Kim General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4517, Washington, DC 20224 Phone:202 622-5020 Fax:202 622-4408 Email: charles.h.kim@irscounsel.treas.gov |